00950na  a2200193   4500001001300000005001500013007000300028008004100031040001100072041001300083052003300096245012000129300002400249545005700273653021800330700005300548773013600601900001900737KSI00089446520111007162830ta110816s2004    jbk           000   kor    a0110010 akorbeng01a325.905b한649ㅎㅊc22(1)00a국제조세분쟁 사례연구 =x(A)study on international tax cases :b이전가격을 중심으로 /d홍승범  ap. 213-229 ;c26 cm  a홍승범, 덕성여자대학교 회계학과 교수  a이전가격a정상가격기준a비교가능제3자가격a재판매가격a비교가능회사a사전승인절차aTransfer pricingaArm's length priceaComparable uncontrolled price methodaResale price method1 a홍승범,g洪勝範,d1957-0KAC2018253674aut0 t회계정보연구.d한국회계정보학회.g제22권 1호(2004년 3월), p. 213-229q22:1<213w(011001)KSE200302357,x1225-140210aHong, Seungbum